By creating the LLC, you are insulating yourself personally, should you experience any legal complications.

Not sure how long legally you'd have to stay in the unit, but I imagine it's too long to make it worth it because I've never heard of anyone doing that just to get rid of a rent-controlled tenant.You can Ellis the entire property, meaning you take all units of the property off the rental market for a certain period of time.

The husband and wife have not talked in over 10 years and have been split up but not legally divorced.

what would be the legal ways to avoid or minimizing paying taxes in this scenario ?

This could possibly not work legally or for any other reason but if its possible I am going for it!

Someone has to have the legal authority to sell, in order for you to buy.  

Colorado saw a decrease in crime with legalization

Unfortunately, this doesn't speak specifically about the HOA facilities.To preface my concern, I know nothing about legal.  

Open to any ideas that are legal and ethical. 

These are actually available from the credit bureaus as marketing data, but they are "credit data" and therefore come with a lot of rules around how they can be legally used.